Could Heat use amnesty on Joel Anthony or Mike Miller?

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The Miami Heat payroll for next season is set at about $87.3 million, a number that could move a little but not much (the Heat are not expected to use their taxpayer’s mid-level exception). The Heat likely will have the second or third highest payroll in the league.

Under the old luxury tax rules, the Heat would have owned about $16 million in tax money for a salary that high. However, under the new escalating tax rules that kick in for next season, that tax is going to jump to more like $33 million.

Which means Miami may look to trim costs a little by using their amnesty clause, suggests the Miami Herald.

The report mentions Mike Miller, who is owed $6.2 million, but because of the tax reductions taking him off the payroll would save closer to $17 million, reports the Herald (that is cap savings, Miller still gets paid by the Heat so his salary still is an expense). Miller played in 59 games for Miami and averaged just 4.2 points a game in the regular season, but he plays a role they need filled — he was on the court in all seven NBA Finals games for at least 15 minutes each and had some key moments in the Heat’s Game 6 win (he played almost 30 minutes that night). In theory just-drafted James Ennis could fill the Miller role of three-point shooting (and Ennis would bring better defense) but the rookie isn’t there yet.

The other, more logical move mentioned by the Herald is to amnesty Joel Anthony. He is only set to make $3.8 million but the cut would save $10 million in taxes. Anthony’s shot-blocking, defense first role was largely taken over by Chris Andersen by the end of the season, and the Heat brought the Birdman back. While Miami could use depth along the front line, what they need is real size to match up better with Indiana. Anthony would be less of a hit.

For the past few years we have been waiting for the Heat to amnesty a player, but the Heat have sat on their hands. We’ll see if this year is any different.